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As of now only selected states and union territories in India administers Labour Welfare Fund (LWF). The following state/UTs follow LWF.

State or Union Territory
Contribution 
Frequency
Contribution 
Month(s)
Employee 
Contribution
Employer 
Contribution
Total 
Contribution
Return
Due Date
Specific Rules
Karnataka
Annual
Dec
20
40
60
Form D
15 Jan
  • Applicable for Contract Labor also.
Tamil Nadu
Annual
Dec
10
20
30
Form A
31 Jan
  • Employees in the managerial capacity are exempted.
  • Employees in supervisory capacity with wages above Rs.3500 per month are exempted.
Andhra Pradesh
Annual
Dec
30
70
100
Form F
31 Jan
  • Employees in the managerial capacity are exempted.
  • Employee in supervisory capacity with wages exceeding Rs.1600 per month are exempted.
  • Applicable for Contract Labor also.
Kerala

(For firms under Shops and Establishment Act)

Monthly
Jan-Dec
20
20
40
Form A
20th
  • Applicable for Contract Labor also.
Kerala

(For firms under Factories Act)

Half Yearly
Jan-Dec
4812
Form A
20th
  • Applicable for Contract Labor also.
Maharashtra
Half Yearly
June, Dec
6/12
18/36
24/48
Form A1cum Return
15 Jul,
15 Jan
  • Employees in the managerial capacity are exempted.
  • Employees in supervisory capacity with wages more than Rs.3500 per month are exempted.
  • Applicable for Contract Labor also.
  • Contribution amount differs for employees with wages up to 3000 per month (24) and those with wages more than 3000 per month (48).
Goa
Annual
Dec
120
360
480
Form B
31 Jan
  • Employees in the managerial capacity are exempted.
  • Employees in the supervisory capacity and wages above Rs.3500 per month are exempted.
  • Applicable for Contract Labor also.
  • Last amended 6 Aug 2015
Delhi
Half Yearly
June, Dec
0.75
2.25
3
Form A
15 Jul,
15 Jan
  • Employees in the managerial capacity are exempted.
  • Employees in supervisory capacity and drawing wages above Rs.2500 per month are exempted.
Punjab
Monthly
Apr-Mar
5
20
25
Nil
15 Oct,
15 Apr
  • Apr-Sept & Oct-Mar are the half years.
  • Employee shall mean an employee whose name is there in the register of an establishment on the last working day of the month.
Chandigarh (Union Territory)
Monthly
Apr-Mar
5
20
25
Nil
15 Oct,
15 Apr
  • Apr-Sept & Oct-Mar are the half years.
  • Employee shall mean an employee whose name is there in the register of an establishment on the last working day of the month.
Haryana
Monthly
Jan-Dec
10
20
30
Nil
31 Dec
  • Applicable for Contract Labor also.
Madhya Pradesh
Half Yearly
June, Dec
10
30
40
Nil
15 Jul,
15 Jan
  • Employees drawing wages exceeding Rs.10000 per month are exempted.
  • Applicable for Contract Labor also.
Chhattisgarh
Half Yearly
June, Dec
15
45
60
Form A
31 Jul,
31 Jan
  • Employees in the managerial capacity are exempted.
  • Employees in the supervisory capacity and wages above Rs.3500 per month are exempted.
  • Applicable for Contract Labor also.
Gujarat
Half Yearly
June, Dec
6
12
18
Form A1
31 Jul,
31 Jan
  • Employees in the managerial capacity are exempted.
  • Employees in supervisory capacity and wages above Rs.3500 per month are exempted.
  • Applicable for Contract Labor also.
West Bengal
Half Yearly
June, Dec
3
6
9
Form D
15 Jul,
15 Jan
  • Employees in the managerial capacity are exempted.
  • Employees in supervisory capacity and wages above Rs.2500 per month are exempted.
Puducherry
Not Applicable
Not Applicable
Not Applicable
Not Applicable
Not Applicable
Not Applicable
Not Applicable
Not Applicable
Telangana
Not Applicable
December
2
5
7
Not Applicable
31 Dec - Date of deduction
31 Jan - Last date for submission
  • All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding rupees one thousand six hundred per month
 



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